What Is an SSN?
A Social Security Number (SSN) is a nine-digit number issued by the Social Security Administration. It is primarily used to track earnings, report wages, verify eligibility for certain government programs, and identify individuals for financial and administrative purposes.
Individuals authorized to work in the United States may generally qualify for an SSN.
What Is an ITIN?
An Individual Taxpayer Identification Number (ITIN) is a nine-digit tax processing number issued by the IRS to individuals who are not eligible for an SSN, have a federal tax filing or reporting requirement, and need to be identified for tax purposes.
Key Differences Between ITIN and SSN
| Category | SSN | ITIN |
|---|---|---|
| Issued by | Social Security Administration | Internal Revenue Service |
| Purpose | Social Security and employment-related identification | Federal tax purposes |
| Eligible applicants | Individuals who qualify under SSA rules | Individuals who need tax identification but cannot obtain an SSN |
| Employment authorization | May apply depending on status | Does not provide work authorization |
| Benefits | May connect to Social Security benefits | Does not provide Social Security benefits |
Can Someone Have Both an ITIN and SSN?
No. If a person who previously had an ITIN later becomes eligible for an SSN, they should apply for the SSN and notify the IRS so their tax records can be updated and the ITIN retired.
Does an ITIN Provide Work Authorization?
No. An ITIN does not permit legal employment, change immigration status, or qualify someone for Social Security benefits. Its purpose is limited to federal tax administration.
Common Misconceptions
“Having an ITIN means I have legal status.”
False. An ITIN does not provide immigration benefits or indicate immigration status.
“I cannot file taxes without an SSN.”
False. Eligible individuals who cannot obtain an SSN may file taxes using an ITIN.
“An ITIN is only for undocumented immigrants.”
False. ITIN holders include different categories of people who need a U.S. taxpayer identification number but cannot obtain an SSN.
Frequently Asked Questions
Can I file taxes with an ITIN?
Yes. Individuals who meet IRS requirements may file federal tax returns using an ITIN.
Can I open a bank account with an ITIN?
Some financial institutions accept ITINs, but requirements vary by institution.
Can my child get an ITIN?
A child may qualify if they meet IRS requirements and cannot obtain an SSN.
Can I replace my ITIN with an SSN?
Yes. If you become eligible for an SSN, apply for it and notify the IRS.
Does an ITIN expire?
Some ITINs expire under IRS rules and must be renewed before filing a tax return.
Conclusion
Understanding whether you need an SSN or an ITIN is an important step toward meeting your U.S. tax obligations. Although both numbers identify taxpayers, they serve different purposes.
Need Help With an ITIN Application?
Get help reviewing Form W-7 requirements, supporting documents, and the filing process.
Request ITIN Assistance